Classification of parts and accessories

Classification of parts and accessories is one of the most complex areas of tariff classification. The HS contains specific rules, mainly in section notes XV (metals), XVI (machinery), and XVII (transport equipment), determining when a part should be classified with the machine it is intended for and when it should be classified according to its own nature.

The general principle for sections XVI and XVII is: parts that are solely or principally intended for a particular machine or apparatus are classified in the same heading as that machine. However, parts made of specific materials classified in other sections (steel springs, rubber seals, generic electrical components) may have their own classification.

General-purpose parts and accessories defined in the section notes (screws, bolts, pipes, cables, bearings, etc.) are always classified under their own heading, even if intended for a specific machine. This exclusion rule is fundamental and a frequent source of errors.

The distinction between "part" and "accessory" also has implications: an accessory enhances or extends a machine's functionality without being essential to its basic operation, while a part is an integral component. CJEU case law has progressively clarified these concepts, particularly in the automotive and IT sectors.